April 4, 2002
CLA-2-61:RR:NC:WA:361 H88488CATEGORY:CLASSIFICATIONTARIFF NO.:6104.52.0010; 6104.53.2010; 6104.59.1030
Ms. Susan Shibish
Weekenders International
75 Frontenac Drive
Markham, ON, Canada L3R 6H2RE: The tariff classification of women’s knit skirts from Canada.
Dear Ms. Shibish:
In your letter dated March 5, 2002, on behalf of your client Weekenders USA, Inc., you requested a tariff classification ruling.
The submitted samples are described as follows:
Style #697 - a woman’s skirt constructed from 45% polyester, 29% cotton, and 26% acrylic knit fabric. The pull-on skirt features an elasticized waistband and a hemmed bottom.
Style #698 - a woman’s skirt constructed from 90% cotton, 10% spandex knit fabric. The pull-on skirt features an elasticized waistband and a hemmed bottom.
Style #699 – a woman’s skirt constructed from 94% acetate, 6% spandex knit fabric. The pull-on skirt features an elasticized waistband and a hemmed bottom.
The applicable subheading for Style #697 will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, skirts and divided skirts, of synthetic fibers, other, women’s. The rate of duty will be 16.2% ad valorem.
Style #697 falls within textile category designation 642. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or visa requirements.
The applicable subheading for Style #698 will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, skirts and divided skirts, of cotton, women’s. The rate of duty will be 8.4% ad valorem.
Style #698 falls within textile category designation 342. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or visa requirements.
The applicable subheading for Style #699 will be 6104.59.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ skirts and divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) knitted or crocheted, skirts and divided skirts, of other textile materials, of artificial fibers, other, women’s. The rate of duty will be 9.8% ad valorem.
Style #699 falls within textile category designation 642. Based upon international textile trade agreements this category, from Canada is presently not subject to quota restraints or visa requirements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-637-7029.
Sincerely,
Robert B. Swierupski
Director
National Commodity